{"id":"W2049275036","doi":"10.2753/ree1540-496x430505","title":"Earnings Management in IPO Lockup and Insider Trading: Evidence from Taiwan","year":2007,"lang":"en","type":"article","venue":"Emerging Markets Finance and Trade","topic":"Auditing, Earnings Management, Governance","field":"Business, Management and Accounting","cited_by":31,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Initial public offering; Business; Expiration; Quarter (Canadian coin); Earnings; Insider; Accrual; Earnings management; Extant taxon; Insider trading; Monetary economics; Accounting; Finance; Medicine; Economics; Internal medicine","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0008067394,0.0001323591,0.0001472547,0.0008391365,0.0003397964,0.0007233784,0.0002903446,0.0003712407,0.001256442],"category_scores_gemma":[0.004250747,0.0001168506,0.0002006331,0.001107475,0.0005127476,0.0005245958,0.000747428,0.000450222,0.0001772457],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003246388,"about_ca_system_score_gemma":0.0003530271,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01288764,"about_ca_topic_score_gemma":0.01310083,"domain_scores_codex":[0.9997646,0.00006763492,0.00003488993,0.00003725771,0.00003876879,0.00005685761],"domain_scores_gemma":[0.9903471,0.002345084,0.005875905,0.000420212,0.0004658428,0.0005458328],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00009733561,0.00008310833,0.9956561,0.00001194144,0.00002111786,0.0003152258,0.0007334956,0.00008051403,0.0001788547,0.00007499317,0.00007624704,0.002671048],"study_design_scores_gemma":[0.000007368068,0.00007750785,0.9978818,0.000009477103,0.00002405041,0.0001605386,0.001084089,0.0003319538,0.0001528272,0.0000522314,0.0002136105,0.000004427926],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.999631,0.00005309789,0.00001808766,0.0000299474,5.861425e-7,0.000001548842,0.00003070504,5.601365e-7,0.0002344429],"genre_scores_gemma":[0.9996823,0.00006455652,0.00001572786,0.00001134686,0.000004108523,0.000001697941,0.0001079127,4.238984e-7,0.0001119294],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01288764,"threshold_uncertainty_score":0.02562523,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01122748286668247,"score_gpt":0.2206148623375105,"score_spread":0.2093873794708281,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}